Exhibit 2 Beauregards Estimated Cost per Yard of Triaxx-30 at Various Volumes of Production

Production Volume in Yards of Material

25,000 50,000 75,000 100,000
Direct Labor $ .860 $ .830 $ .800 $ .780
Material 0.400 0.400 0.400 0.400
Material Spoilage 0.042 0.040 0.040 0.040
Department Expense:
Direct* 0.198 0.140 0.120 0.112
Indirect** 2.400 1.200 0.800 0.600
General Overhead*** 0.26 0.249 0.24 0.234
Factory Cost $4.158 $2.859 $2.400 $2.166
Selling and Admin.
Expense**** 2.703 1.858 1.56 1.408
Total Cost $6.861 $4.717 $3.960 $3.574
* Indirect labor, supplies, repairs, power, etc.
** Depreciation, supervision, etc.
*** 30 percent of direct labor
**** 65 percent of factory cost
Volumes of Production
olume in Yards of Material
100,000 125,000 150,000 175,000 200,000
$ .780 $ .760 $ .740 $0.76 $0.80
0.400 0.400 0.400 0.400 0.400
0.040 0.038 0.038 0.038 0.040

0.112 0.100 0.100 0.100 0.100

0.600 0.480 0.400 0.343 0.300
0.234 0.228 0.222 0.228 0.24
$2.166 $2.006 $1.900 $1.869 $1.880

1.408 1.304 1.236 1.215 1.222

$3.574 $3.310 $3.136 $3.084 $3.102
Exhibit 1 Quarterly Prices and Sales Volumes for T-30 Fabric, 1988-1990
Beauregard Calhoun & Pritchard
Actual Sales Volume (Yards) Estimated Sales Volume (Yards)
Year and Quarter Price Price

1988 1st $3 124,870 $3 100,000

2nd 3 126,016 3 100,000
3rd 3 125,426 3 100,000
4th 3 198,863 4 25,000
1989 1st 3 127,201 3 100,000
2nd 3 125,277 3 100,000
3rd 3 126,124 3 100,000
4th 3 125,302 3 100,000
1990 1st 4 74,860 3 150,000
2nd 4 77,216 3 150,000
3rd 4 75,000 (est.) 3 150,000
4th
Estimated Sales Volume (Yards)

100,000
100,000
100,000
25,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000